There are 120 counties in Kentucky. Two counties are not considered to be functioning because they have consolidated governmental functions with an incorporated place. Fayette County consolidated with the former Lexington city to form the incorporated place of Lexington-Fayette urban county. Jefferson County consolidated with the former Louisville city to form the consolidated city of Louisville/Jefferson County metro government. The other counties are each governed by a county judge executive and a board of commissioners.
There are 493 county subdivisions in Kentucky. They are all census county divisions (CCDs), which are delineated for statistical purposes, have no legal function, and are not governmental units.